CHAPTER 242

AN ACT RELATING TO THE CORPORATION INCOME TAX BY INCREASING THE INTEREST RATE ON TAXES DUE.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 1910 (a) and (d); and § 1911 (a) and (b) ; and § 1912 (d), Title 30, Delaware Code, are amended by striking the words "one-third of one per cent" where they appear therein and inserting in lieu thereof the words and figures ,1/2 of 1 per cent".

Section 2. The provisions of this act shall become effective on January 1, 1966.

Approved December 21, 1965.